SAN FRANCISCO (MarketWatch) -- Individual taxpayers and businesses got slammed this year with the highest audit activity in years, the Internal Revenue Service announced Thursday.

The number of individual taxpayers hit by audits jumped 20% to 1.2 million in fiscal year 2005 vs. a year earlier, the highest number of such audits in seven years, but still less than 1% of all filers.

"The vast majority of Americans pay taxes honestly and accurately. They have every reason to expect that when they do so the government will make sure that those who are out of compliance will be brought into compliance. If they're not, everyone shoulders a heavier burden," IRS Commissioner Mark Everson said in a telephone interview.

I wonder if it's ever occurred to Mr. Everson that maybe some Americans are "out of compliance" because actually complying with our maze of tax codes requires nothing short of a legal or accounting degree?

You know what would make this whole process simpler? The Fair Tax. Seriously, think about it. No tax forms. No saving receipts for deductions. No worries about forgetting to check a box and calling down an avalanche of IRS trouble.

Wouldn't that be great?